creative accounting

音标发音

The last time such a gap appeared was in the late 1990s, an era of much creative accounting.
上次这种差距出现是在1990年代末期，那个多种创造性会计方式出现的年代。
There was also some creative accounting, as government loans were channelled through the National Development Bank (BNDES) to keep them off the books.
还有一些创造性的行为，例如政府贷款通过国家发展银行（BNDES）引导，保持不入账。
Despite strong tax receipts, the government will balance its books this year thanks only to the sale of oil concessions and some creative accounting.
今年巴西政府虽然课税不少，但要不是卖掉了石油开采权，再加上作了点儿假账还是很难达到收支平衡的。

Those credits, for which the BNDES has offered IOUs, have led to accusations of creative accounting.
ECONOMIST: Brazil's booming economy
The result is an absurd combination of creative accounting, pointless penny-pinching and helpless inaction.
ECONOMIST: So much to do, so little time
The Treasury Department will now use a series of creative accounting measures to keep the nation operating.
FORBES: Fiscal Cliff: With Crisis Averted For Now, Investors Can Briefly Rejoice

ways of explaining how money has been spent, that hide what has really happened to it

Creative accounting is when companies present or organize their accounts in such a way that they gain money for themselves or give a false impression of their profits.